Other
Other non-metals under hydrogen and rare gases heading
HSN 2804 69 00 (Other non-metals) is subject to mandatory additional qualifier declarations administered by the Central Board of Indirect Taxes and Customs (CBIC) under CBIC Circular 23/2023-Cus dated 30-09-2023. With effect from 15 October 2023, importers must include Chapter 28 qualifiers in their import declarations as stipulated in paragraphs 4.1 and 4.2 of that circular.
- Chapter 28 qualifiers from CBIC
- Import declaration to CBIC
- 1Include the mandatory additional qualifiers in the import declaration for HSN 2804 69 00 as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and applies to all commodities under Chapter 28.CBIC Circular 23/2023-Cus dated 30-09-2023, paras 4.1 and 4.2
- 2Verify the qualifier declarations are correctly populated in the bill of entry before submission. Incomplete or missing Chapter 28 qualifiers will result in the bill of entry being held at the customs gate, attracting detention and demurrage.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers, treating them as optional descriptors rather than binding declaration requirements under CBIC Circular 23/2023-Cus. A bill of entry that is deficient in qualifier data is not a curable clerical error — customs will hold the consignment pending correction, and the resulting detention generates demurrage and ground rent that cannot be recovered from the carrier or the exporter.